Nev. Rev. Stat. § 361.75 — Exemption of unpatented mines and mining claims

Unpatented mines and mining claims shall be
exempt from taxation, but nothing in this section shall be so construed as to:
1.  Exempt from taxation possessory claims
to the public lands of the United States or of this state, or improvements
thereon, or the proceeds of the mines; and
2.  Interfere with the primary title to the
lands belonging to the United States.